CBP Ruling N321767 — The tariff classification of a plastic gnome statuette from China.

Tariff classification

Headings: 3926

Product description

An image was submitted in lieu of a sample. The product under consideration is described as a “Polyresin Gnome.” The provided image shows two different gnome versions. Both have long white beards and a round nose which peeks out from beneath a tall, pointy hat. The first gnome is wearing a green hat with a pink and white flower on it. In one hand it is holding a flowerpot with pink and white flowers and in the other a small gardening trowel. The second gnome is wearing a red hat with a yellow and white flower on it. It is holding a welcome sign in its left hand with a bluebird sitting on the sign. Per your submission, the statuettes are made primarily of polyresin plastic.

CBP rationale

a flowerpot with pink and white flowers and in the other a small gardening trowel. The second gnome is wearing a red hat with a yellow and white flower on it. It is holding a welcome sign in its left hand with a bluebird sitting on the sign. Per your submission, the statuettes are made primarily of polyresin plastic. The applicable subheading for both versions of the plastic statuette, “Polyresin Gnome,” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.

Full text

N321767 October 14, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Jessica Peng Zest Garden Limited 10F, No. 143, Shih Shang Road, Shih Lin Taipei, 11168 Taiwan RE: The tariff classification of a plastic gnome statuette from China. Dear Ms. Peng: In your letter dated September 26, 2021, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as a “Polyresin Gnome.” The provided image shows two different gnome versions. Both have long white beards and a round nose which peeks out from beneath a tall, pointy hat. The first gnome is wearing a green hat with a pink and white flower on it. In one hand it is holding a flowerpot with pink and white flowers and in the other a small gardening trowel. The second gnome is wearing a red hat with a yellow and white flower on it. It is holding a welcome sign in its left hand with a bluebird sitting on the sign. Per your submission, the statuettes are made primarily of polyresin plastic. The applicable subheading for both versions of the plastic statuette, “Polyresin Gnome,” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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